
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6102]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 6102. Computations on returns or other documents


(a) Amounts shown on internal revenue forms

    The Secretary is authorized to provide with respect to any amount 
required to be shown on a form prescribed for any internal revenue 
return, statement, or other document, that if such amount of such item 
is other than a whole-dollar amount, either--
        (1) the fractional part of a dollar shall be disregarded; or
        (2) the fractional part of a dollar shall be disregarded unless 
    it amounts to one-half dollar or more, in which case the amount 
    (determined without regard to the fractional part of a dollar) shall 
    be increased by $1.

(b) Election not to use whole dollar amounts

    Any person making a return, statement, or other document shall be 
allowed, under regulations prescribed by the Secretary, to make such 
return, statement, or other document without regard to subsection (a).

(c) Inapplicability to computation of amount

    The provisions of subsections (a) and (b) shall not be applicable to 
items which must be taken into account in making the computations 
necessary to determine the amount required to be shown on a form, but 
shall be applicable only to such final amount.

(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsecs. (a), (b). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary''.
